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Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure

Listed author(s):
  • Fabrizio Bulckaen and Marco Stampini

This paper deals with efficiency and distributional effects of marginal commodity tax reforms in economies with heterogeneous individuals. It contributes to the literature in three ways. First, a decision rule based on revenue potentialities – the ratio between marginal revenue and the tax base - is originally developed with reference to a many consumers economy. The relevance lies in the fact that these indicators do not depend on measures of utility. Second, the connection with former literature is analyzed. Third, a comprehensive and progressive decision-making procedure relying on revenue potentialities is defined. Overall, all that policy makers need to know – in order to look for improvements in efficiency and/or distribution through revenue-neutral marginal commodity tax reforms – is the revenue potentiality of each tax and the share of expenditure by poor families. An example with reference to Italian data is provided.

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Paper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 3 No. 2.

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Length: 19 pages
Date of creation: 10 Jan 2006
Handle: RePEc:nsw:discus:321
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